Modernized e-File Information

Filing Federal and State Returns

You must send the Minnesota returns included in the federal and state e-File program to the IRS along with the federal return. The IRS will acknowledge when the returns are accepted and make the state information available to the department within 24 hours.

The IRS only acknowledges they received the federal data and do not indicate whether the Minnesota Department of Revenue has accepted the state return. The IRS must accept the return in order for us to receive your state return.

If you are filing a state and federal return, you must submit these returns as linked returns unless we direct you otherwise.

Filing State-Only Returns

Minnesota-only tax returns must go through the IRS with a copy of the corresponding federal return. You might file a Minnesota-only return if:

• There is no federal filing requirement
• The federal return was already filed

Schemas and Transmission Specifications

We use the format standards set by the e-Standards task group. You must use the XML data transmission format. If you transmit returns using XML format with Simple Object Access Protocol (SOAP) attachments, allow binary attachments to your submission. Send all attachments in PDF format.

SOAP attachments may include:

• Signature documents
• Balance sheets
• Statement records
• Death certificates
• Other documents

For procedures on how to send more than one attachment, refer to IRS Publication 4163 "Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns."

Other Packaging Guidelines

• Send each submission as a separate file
• Submit all returns in XML format
• Include a copy of the federal return and any attachments with each state return
• Retransmit state returns if the IRS rejects a federal or state submission
• Submit each return in ZIP archive format
• Do not compress or ZIP the SOAP message